OIG, Audit Division Analyses and Summary of Actions Necessary to Close Report

In its response to the draft report, the FBI agreed with all of our audit recommendations and provided over 25 pages of additional support to address the recommendations. Because of the length of the additional support provided, we include as Appendix 5 of this final report only the FBI's summary response.

Recommendation number:

Resolved. This recommendation is resolved based on the FBI's agreement to develop, document, and implement Bureau-wide procedures to follow-up and close audit and investigative recommendations. The documentation provided by the FBI included two electronic communications that provided guidance for the follow-up of OIG and GAO audits. However, it is not clear as to whether this guidance has been institutionalized as policy through inclusion within the FBI's formal policy manuals. This recommendation can be closed when we receive documentation demonstrating that the guidance documents provided, "DOJ OIG Financial and Non-Financial Audits" and "General Accounting Office," or other specific audit follow-up procedures are institutionalized as policy within the FBI's formal policy manuals.

Resolved. This recommendation is resolved based on the FBI's agreement to ensure that the ARCS database is complete. This recommendation can be closed when we receive documentation demonstrating that the Campaign Finance report has been entered into ARCS, and that vulnerabilities generated by system audits required by GISRA are being tracked.

Resolved. This recommendation is resolved based on the FBI's agreement to ensure that managers are held accountable for the tracking, resolution, and timely implementation of OIG recommendations. As stated for recommendation 1, the documentation provided does not appear to be institutional policy. This recommendation can be closed when we receive documentation demonstrating that the guidance documents provided, or other specific audit follow-up procedures, are institutionalized as policy within the FBI's formal policy manuals, and that the ARCS database is complete.